Supplemental Information on the School Division Instructional Percentage Reporting Requirement

The 2012 General Assembly established a requirement for the Virginia Department of Education to report annually on the school division report cards the percentage of each divisions annual operating expenditures allocated to instructional costs. The percentage reported must be consistent with the definition of instructional and non-instructional costs used in the states Standards of Quality (SOQ) funding formula. The major Instructional and Non-instructional expenditure categories on which the school division percentage calculations are based, consistent with the SOQ funding formula, are shown below. Instructional

- classroom teacher salaries

Expenditures Categories (in numerator and denominator of the percentage calculation):

- instructional aide salaries - librarians salaries - guidance counselor salaries - principal salaries - assistant principal salaries - fringe benefit expenditures (for instructional positions) - tuition for outside instructional services (e.g., virtual programs, other school

divisions, private schools, regional education programs) - textbooks

Non-instructional

Expenditures Categories (salary and non-salary; in denominator of the percentage calculation):

Salary Expenditures Categories - support position salaries (e.g., local school boards, division superintendents,

central office administrative staff, school nurses, other non-classroom support staff)

- fringe benefit expenditures (for support positions)

Non-salary Expenditures Categories (various expenditure line-items are included within the categories below)

- instructional classroom - instructional support - principal's office operations - administration - attendance & health - utilities - communications - insurance - other operations & maintenance

- facilities - unemployment insurance - worker's compensation - disability insurance - substitute teachers - professional development - technology - contingency reserve - pupil transportation